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Administration and Monitoring of Financial Assistance to New York City Businesses
… The audit covered the period from July 2013 through August 2021. About the Program NYCIDA was created by the New … to review NYCIDA’s financial feasibility analyses. For 15 of the 17 projects, either NYCIDA did not do an analysis … judgmental sample of 28 projects with recapture payments, 15 had multiple recapture or repayment calculation errors. …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly collect, … the Town, property owners may submit an application to the Highway Department (Department) to request a culvert pipe … Did the Town of Lockport Town Highway Superintendent Superintendent properly collect record …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Hornellsville – Financial Management (2025M-102)
… balances, the Board overrode the tax levy limit 1 each year and adopted budgets that increased real property taxes … which was effective beginning in the 2012 fiscal year. The Law generally precludes local governments from … a budget that requires a tax levy that exceeds the prior year tax levy by more than 2 percent or the rate of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Hudson Falls – Information Technology (2025M-10)
… tablets) to perform day-to-day operations and access and store information collected by the Village. The Village …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4State Comptroller DiNapoli Releases Audits
… Proficiency New Yorkers. The Department of Motor Vehicles (DMV), one of the agencies required to develop and follow a … Auditors also determined that, due to gaps in the law, DMV did not have sufficient authority to enforce its language … that applicants complied with registration and permit application requirements. DOT officials made some progress in …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … of six professional service providers paid $301,023 during the 14-month audit period. Officials used the same insurance …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately $6.2 million of … to verify eligibility and/or were incorrectly granted. One property owner did not meet the eligibility … between district revenues and appropriations. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… P. DiNapoli announced today the following audits have been issued. Office of Addiction Services and Supports (OASAS): … Gambling Treatment Program (Follow-Up) (2020-F-5) An audit issued in February 2019 found since 2006, OASAS had not … Equine Health and Safety (Follow-Up) (2019-F-49) An audit issued in November 2018 found that the commission had …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue … NYRA’s current franchise agreement, a percentage of Video Lottery Terminal (VLT) revenue from Resorts World New York …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 reveals New York state … on all income received and responsible for 83% of 2019 PIT collected. Part-year resident taxpayers, which accounted for 3% of New York’s PIT filers in 2019, reflect the movement of taxpayers into …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… on NYC Fiscal Year 2024 Budget Priorities Fiscal Cliffs Online Tool Identifying Fiscal Cliffs in New York City’s …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… of Lisle – Transparency of Fiscal Activities Village of Mount Kisco – Transparency of Fiscal Activities Village of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesKerhonkson Fire District – Board Oversight (2025M-124)
… Did the Kerhonkson Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial activities? Audit Period January 1, … 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Child Care Stabilization Grants (Follow-Up)
… as of June 2026, of the three recommendations included in our initial audit report, Child Care Stabilization Grants (Report 2022-S-44 ). About … put a spotlight on the critical role child care plays in supporting children, families, businesses, and the economy …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/child-care-stabilization-grants-followDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… its equal employment and workplace protection policies to prohibit discrimination based on sexual orientation and … occasion that calls for celebration. Exxon's refusal to heed investors' and advocates' calls to uphold LGBT rights had made its name a byword for …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… chief and treasurer, pleaded guilty in connection with the theft of more than $101,000 from the Marbletown Volunteer … New York State Police in 2024 looking into allegations of theft. They found Storrs used his position as treasurer and … card and purchased items from various retailers. The theft was discovered when a member of the fire department …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentDiNapoli Releases April State Cash Report
… year, largely driven by a decline in personal income tax (PIT) collections, according to the state cash report issued … totaled $12.1 billion, a decline of $845.1 million, or 6.5 percent, from a year earlier. PIT collections fell by nearly $1.4 billion or 21.6 percent due primarily to lower receipts from payments made …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfer journal entries specifically authorized in statue. In addition, OSC BSAO reviews and approves operating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers